Tax By Design PDF Download

Author: Stuart Adam
Publisher: Oxford University Press
ISBN: 0199553742
Category : Business & Economics
Languages : en
Pages : 552

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Book Description
Based on the findings of a commission chaired by James Mirrlees, this volume presents a coherent picture of tax reform whose aim is to identify the characteristics of a good tax system for any open developed economy, assess the extent to which the UK tax system conforms to these ideals, and recommend how it might be reformed in that direction.

Author: James A. Mirrlees
Publisher: Oxford University Press
ISBN: 0199553750
Category : Business & Economics
Languages : en
Pages : 1360

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Book Description
The Review was chaired by Nobel Laureate Professor Sir James Mirrlees of the University of Cambridge and the Chinese University of Hong Kong. --

Author: Caren Grown
Publisher: IDRC
ISBN: 0415568226
Category : Business & Economics
Languages : en
Pages : 349

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Book Description
Around the world, there are concerns that many tax codes are biased against women, and that contemporary tax reforms tend to increase the incidence of taxation on the poorest women while failing to generate enough revenue to fund the programs needed to improve these women's lives. Because taxes are the key source of revenue governments themselves raise, understanding the nature and composition of taxation and current tax reform efforts is key to reducing poverty, providing sufficient revenue for public expenditure, and achieving social justice. This is the first book to systematically examine gender and taxation within and across countries at different levels of development. It presents original research on the gender dimensions of personal income taxes, and value-added, excise, and fuel taxes in Argentina, Ghana, India, Mexico, Morocco, South Africa, Uganda and the United Kingdom. This book will be of interest to postgraduates and researchers studying Public Finance, International Economics, Development Studies, Gender Studies, and International Relations, among other disciplines.

Author: Alvin Rabushka
Publisher: Princeton University Press
ISBN: 1400828708
Category : History
Languages : en
Pages : 969

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Book Description
Taxation in Colonial America examines life in the thirteen original American colonies through the revealing lens of the taxes levied on and by the colonists. Spanning the turbulent years from the founding of the Jamestown settlement to the outbreak of the American Revolution, Alvin Rabushka provides the definitive history of taxation in the colonial era, and sets it against the backdrop of enormous economic, political, and social upheaval in the colonies and Europe. Rabushka shows how the colonists strove to minimize, avoid, and evade British and local taxation, and how they used tax incentives to foster settlement. He describes the systems of public finance they created to reduce taxation, and reveals how they gained control over taxes through elected representatives in colonial legislatures. Rabushka takes a comprehensive look at the external taxes imposed on the colonists by Britain, the Netherlands, and Sweden, as well as internal direct taxes like poll and income taxes. He examines indirect taxes like duties and tonnage fees, as well as county and town taxes, church and education taxes, bounties, and other charges. He links the types and amounts of taxes with the means of payment--be it gold coins, agricultural commodities, wampum, or furs--and he compares tax systems and burdens among the colonies and with Britain. This book brings the colonial period to life in all its rich complexity, and shows how colonial attitudes toward taxation offer a unique window into the causes of the revolution.

Author: Stephen Smith
Publisher: Oxford University Press, USA
ISBN: 0199683697
Category : Business & Economics
Languages : en
Pages : 153

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Book Description
Tax revenues pay for many public services, including roads, health care, and education. However, it has become a contentious political issue of public debate. In this volume, Stephen Smith explains its history and its main principles; arguing that we'd all benefit from an understanding of the role of taxation in society.

Author: Mario Blejer
Publisher: Routledge
ISBN: 1134768850
Category : Business & Economics
Languages : en
Pages : 518

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Book Description
There is no magic formula for balancing fiscal policy and economic performance. As a scholar and policy advisor, Vito Tanzi has made a major contribution to identifying links between public finance and macro and microeconomic consequences. His findings bear relevance in both developing and industrialized economies. The essays in this volume and its companion, Fiscal Policy and Economic Reform, highlight many of these interconnected issues, for instance: * the interaction between budgetary policy and economic aggregates, such as employment, inflation and growth * the implication of economic linkages for designing fiscal policies * expenditure policies and alternative deficit financing strategies * the trade-offs between macro- and microeconomic objectives The list of contributors includes Max Corden, John Makin, Ronald McKinnon and Richard Musgrave.

Author: United States. Congress. Senate. Committee on Labor and Public Welfare. Subcommittee on Employment, Manpower, and Poverty
Publisher:
ISBN:
Category : Manpower policy
Languages : en
Pages : 996

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Book Description

Author: Jos Raadschelders
Publisher: John Wiley & Sons
ISBN: 1119026253
Category : Political Science
Languages : en
Pages : 579

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Book Description
A comparative, interdisciplinary examination of the mechanismsbehind public administration Global Dimensions of Public Administration and Governanceis a comprehensive, comparative text on the structure and functionof governments around the world. Written by two of the field'sleading public administration scholars, this book provides aninterdisciplinary perspective and a global, historical, andtheoretical examination of the management and governance of themodern state. Readers learn how territory, bureaucracy, andpolitical systems influence policy and reform in over thirtycountries, and how these mechanisms affect the everyday lives ofcitizens. This comparative approach features rich examples of howpolicy is shaped by culture, and how modern policy principles arefiltered to fit a country's needs and expectations. Chaptersconclude with comparative analyses that help readersbetter-understand the role and position of government in thecontemporary world, both in democratic societies andless-than-democratic environments. Governance doesn't happen in a vacuum. Those responsible forpolicy, regulation, and reform take cues from history, currentevents, and visions for the future to inform thinking on mattersthat can potentially affect a large number of everyday lives. Thisbook illustrates the thought process, providing the necessaryinsight these important decisions require. Understand the relationship between structure and function ofgovernment Learn how policy is culture-dependent Examine the political and societal contexts of reform Discover the myriad forms of modern bureaucracy The various social sciences provide valuable information andperspectives for those involved in public administration. Thoseperspectives converge here to form a thorough, well-rounded,examination of the success and failure possible, and the mechanismsthrough which they take place. Global Dimensions of PublicAdministration and Governance provides a detailed, wide-ranginglook at how modern governments operate, how they got this far, andwhere they're headed for the future.

Author: Ajit Kumar Singh
Publisher: Kluwer Law International B.V.
ISBN: 9403533641
Category : Law
Languages : en
Pages : 234

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Book Description
In an age when cross-border business transactions are increasingly effected without the transference of physical products, revenue concerns of states have led to a multitude of tax disputes based on the concept of ‘nexus’. This important and timely book is the most authoritative to date to discuss one of the major tax topics of our time – the question of how taxing rights on income generated from cross-border activities in the digital age should be allocated among jurisdictions. Demonstrating in prodigious depth that it is the economic nexus of the tax entity or activity with the state, and not the physical nexus, which meets the jurisdictional requirement, the author – a leading authority on this area who is a Senior Commissioner of Income Tax and a Member of the Dispute Resolution Panel of the Government of India – addresses such dimensions of the subject as the following: whether a strict territorial nexus as a normative principle is ingrained in source rule jurisprudence; detailed scrutiny of such classical doctrines as benefit theory, neutrality theory, and internation equity; comparative critique of the Organisation for Economic Co-operation and Development (OECD) and United Nation (UN) model tax treaties; whether international law and customary principles mandate a strict territorial link with the source state for the assumption of tax jurisdiction; whether the economic nexus-based tax jurisdiction and absence of a physical presence breach the constitutional doctrine of extraterritoriality or due process; and whether retrospective tax legislation breaches the principle of constitutional fairness. The book offers a politically informed analysis of the nexus principle and balances the dynamics of physical presence and economic nexus standards, based on an in-depth survey of the historical evolution of judicial pronouncements and international practices in this regard. Dr Singh’s book exposes an urgently needed missing link in the international source rule literature and takes a giant step towards solving the thorny question of appropriate tax apportionment. It sheds brilliant light on the policies states may adopt when signing new tax treaties, so that unintended results may be foreseen and avoided. Tax practitioners, taxation authorities, and academic researchers in the field of international tax law and policy will greatly appreciate the book’s forthright enhancement of the ability to defend challenges based on the nexus doctrine.

Author: Sunita Jogarajan
Publisher: Cambridge University Press
ISBN: 1108383742
Category : Law
Languages : en
Pages : 356

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Book Description
Modern-day tax treaties have their foundations in one of the three Model Tax Treaties developed by the League of Nations in 1928. Using previously unexplored archival material, Sunita Jogarajan provides the first in-depth examination of the development of the League's Models. This new research provides insights into questions such as the importance of double taxation versus tax evasion; the preference for source-taxation versus residence-taxation; the influence of theory and practice on the League's work; the development of bilateral rather than multilateral treaties; the influence of developing countries on the League's work; the role of Commentary in interpreting model tax treaties; and the influential factors and key individuals involved. A better understanding of the development of the original models will inform and help guide interpretation and reform of modern-day tax treaties. Additionally, this book will be of interest to scholars of international relations and the development of law at international organisations.